Alaska Statutes
Alaska Stat. § 43.23.025 (2026)
Amount of dividend
✓ current as of July 2026
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Sec. 43.23.025. Amount of dividend.
(a) By October 1 of each year, the commissioner shall determine the value of each permanent fund dividend for that year by
(1) determining the total amount available for dividend payments, which equals
(A) the amount of income of the Alaska permanent fund transferred to the dividend fund under AS 37.13.145(b) during the current year;
(B) plus the unexpended and unobligated balances of prior fiscal year appropriations that lapse into the dividend fund under AS 43.23.045(d);
(C) less the amount necessary to pay prior year dividends from the dividend fund in the current year under AS 43.23.005(h), 43.23.021, and 43.23.055(3) and (7);
(D) less the amount necessary to pay dividends from the dividend fund due to eligible applicants who, as determined by the department, filed for a previous year's dividend by the filing deadline but who were not included in a previous year's dividend computation;
(E) less appropriations from the dividend fund during the current year, including amounts to pay costs of administering the dividend program and the hold harmless provisions of AS 43.23.240;
(2) determining the number of individuals eligible to receive a dividend payment for the current year and the number of estates and successors eligible to receive a dividend payment for the current year under AS 43.23.005(h); and
(3) dividing the amount determined under (1) of this subsection by the amount determined under (2) of this subsection.
(b) [Repealed, § 5 ch 68 SLA 1991.]
(a) By October 1 of each year, the commissioner shall determine the value of each permanent fund dividend for that year by
(1) determining the total amount available for dividend payments, which equals
(A) the amount of income of the Alaska permanent fund transferred to the dividend fund under AS 37.13.145(b) during the current year;
(B) plus the unexpended and unobligated balances of prior fiscal year appropriations that lapse into the dividend fund under AS 43.23.045(d);
(C) less the amount necessary to pay prior year dividends from the dividend fund in the current year under AS 43.23.005(h), 43.23.021, and 43.23.055(3) and (7);
(D) less the amount necessary to pay dividends from the dividend fund due to eligible applicants who, as determined by the department, filed for a previous year's dividend by the filing deadline but who were not included in a previous year's dividend computation;
(E) less appropriations from the dividend fund during the current year, including amounts to pay costs of administering the dividend program and the hold harmless provisions of AS 43.23.240;
(2) determining the number of individuals eligible to receive a dividend payment for the current year and the number of estates and successors eligible to receive a dividend payment for the current year under AS 43.23.005(h); and
(3) dividing the amount determined under (1) of this subsection by the amount determined under (2) of this subsection.
(b) [Repealed, § 5 ch 68 SLA 1991.]
Notes of Decisions
Cited in 7
cases, 1985–2020 · leading case: Wielechowski v. State, 403 P.3d 1141 (Alaska 2017).
Wielechowski v. State, 403 P.3d 1141 (Alaska 2017). “18 ; AS 43.23.025(a)(l)-(3); see AS 43.23.005 (generally defining as eligible all Alaskans who have been "a state resident during the entire qualifying year," with certain exceptions).”
State, Dep't of Revenue v. Andrade, 23 P.3d 58 (Alaska 2001). “005(a) provides that: An individual is eligible to receive one permanent fund dividend each year in an amount to be determined under AS 43.23.025 if the individual (1) applies to the department; (2) is a state resident on the date of application; (3) was a state resident during…”
Exxon Corp. v. Heinze, 792 F. Supp. 72 (D. Alaska 1992). “See AS § 43.23.025. 5 . I use the phrase "future dividends” to refer to the expectancy that a dividend will be payable in years beyond the.”
Underwood v. State, 881 P.2d 322 (Alaska 1994). “Following the enactment of Chapter 4, section 4, SLA 1992, the statute provided that: (a) An individual is eligible to receive one permanent fund dividend each year in an amount to be determined under AS 43.23.025 if [[Image here]] (3) the individual was a state resident for at'…”
Alaska Oil Co. v. State of Alaska, 45 B.R. 358 (D. Alaska 1985). “Alaska Stat. §§ 43.23.025 , 43.23.045 (1983).”
Carol A. Johnson (Bankr. D. Alaska 2020). “005, AS 43.23.025. 5 Summary of Dividend Applications & Payments, available at https://pfd.”
Camacho v. United States (In re Camacho), 177 B.R. 667 (Bankr. D. Alaska 1994). “, AS 43.23.025, or its timing. Although 45 percent of the dividend is exempt from most levies, the entire dividend may be levied upon to satisfy certain obligations other than delinquent federal taxes, including child support, court ordered restitution or fines, and defaulted…”
— Alaska Stat. § 43.23.025(a)(l) — 1 case
Wielechowski v. State, 403 P.3d 1141 (Alaska 2017). “18 ; AS 43.23.025(a)(l)-(3); see AS 43.23.005 (generally defining as eligible all Alaskans who have been "a state resident during the entire qualifying year," with certain exceptions).”
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